policyengine-us 1.449.6__py3-none-any.whl → 1.458.0__py3-none-any.whl

policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qbid_amount.py

@@ -4,14 +4,13 @@ from policyengine_us.model_api import *
 class qbid_amount(Variable):
     value_type = float
     entity = Person
-    label = (
-        "Per-cap qualified business income deduction amount for each person"
-    )
+    label = "Per-person qualified business income deduction amount"
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://www.law.cornell.edu/uscode/text/26/199A#b_1"
-        "https://www.irs.gov/pub/irs-prior/p535--2018.pdf"
+        "https://www.law.cornell.edu/uscode/text/26/199A#b_1",
+        "https://www.irs.gov/pub/irs-prior/p535--2018.pdf",
+        "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
     )
 
     def formula(person, period, parameters):
@@ -53,4 +52,15 @@ class qbid_amount(Variable):
         )
         line26 = max_(0, adj_qbid_max - reduction)
         line12 = where(adj_cap < adj_qbid_max, line26, 0)
-        return max_(line11, line12)  # Worksheet 12-A, line 13
+        # QBI component (Worksheet 12-A, line 13 / Form 8995 Line 5)
+        qbi_component = max_(line11, line12)
+
+        # REIT/PTP component (Form 8995 Lines 6-9)
+        # Per §199A(b)(1)(B), qualified REIT dividends and qualified PTP income
+        # receive a 20% deduction WITHOUT W-2 wage or UBIA limitations
+        reit_ptp_income = person("qualified_reit_and_ptp_income", period)
+        reit_ptp_component = p.max.reit_ptp_rate * max_(0, reit_ptp_income)
+
+        # Total QBID = QBI component + REIT/PTP component
+        # (Form 8995 Line 10: Add lines 5 and 9)
+        return qbi_component + reit_ptp_component

policyengine_us/variables/gov/states/ca/chhs/is_ca_medicaid_immigration_status_eligible.py

@@ -4,15 +4,36 @@ from policyengine_us.model_api import *
 class is_ca_medicaid_immigration_status_eligible(Variable):
     value_type = bool
     entity = Person
-    label = "Eligible for California state-funded Medicaid regardless of immigration status"
+    label = "Eligible for California Medi-Cal without satisfactory immigration status"
     definition_period = YEAR
-    reference = [
+    reference = (
         "https://california.public.law/codes/welfare_and_institutions_code_section_14007.8",
-    ]
+    )
+    documentation = """
+    California Welfare and Institutions Code Section 14007.8 provides
+    state-funded Medi-Cal to individuals without satisfactory immigration
+    status based on age brackets. Starting January 1, 2026, new enrollments
+    for adults 19+ are frozen, but existing enrollees retain coverage.
+    """
     defined_for = StateCode.CA
 
     def formula(person, period, parameters):
         p = parameters(period).gov.states.ca.chhs
         age = person("age", period)
         pregnant = person("is_pregnant", period)
-        return p.eligible_regardless_of_immigration_status.calc(age) | pregnant
+        # Standard eligibility based on age or pregnancy
+        standard_eligible = (
+            p.eligible_regardless_of_immigration_status.calc(age) | pregnant
+        )
+        # Continuous coverage only applies after enrollment freeze
+        if p.medi_cal_enrollment_freeze.in_effect:
+            receives_medicaid = person("receives_medicaid", period)
+            # Section 14007.8 is specifically for undocumented immigrants
+            immigration_status = person("immigration_status", period)
+            undocumented = (
+                immigration_status
+                == immigration_status.possible_values.UNDOCUMENTED
+            )
+            continuous_coverage = receives_medicaid & undocumented
+            return standard_eligible | continuous_coverage
+        return standard_eligible

policyengine_us/variables/gov/states/il/dhs/aabd/eligibility/il_aabd_immigration_status_eligible_person.py

@@ -18,6 +18,6 @@ class il_aabd_immigration_status_eligible_person(Variable):
         immigration_status_str = immigration_status.decode_to_str()
         has_qualifying_status = np.isin(
             immigration_status_str,
-            p.qualified_noncitizen_status,
+            p.qualified_noncitizen_statuses,
         )
         return has_qualifying_status | is_citizen

policyengine_us/variables/gov/states/il/dhs/tanf/eligibility/il_tanf_immigration_status_eligible_person.py

@@ -15,7 +15,7 @@ class il_tanf_immigration_status_eligible_person(Variable):
         immigration_status_str = immigration_status.decode_to_str()
         has_qualifying_status = np.isin(
             immigration_status_str,
-            p.qualified_noncitizen_status,
+            p.qualified_noncitizen_statuses,
         )
         is_citizen = (
             immigration_status == immigration_status.possible_values.CITIZEN

policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_age_eligible.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class il_bcc_age_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Persons with Breast or Cervical Cancer age eligible"
+    definition_period = YEAR
+    reference = ("https://www.dhs.state.il.us/page.aspx?item=33528",)
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.bcc.eligibility
+        age = person("age", period)
+        return age < p.age

policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_eligible.py

@@ -0,0 +1,27 @@
+from policyengine_us.model_api import *
+
+
+class il_bcc_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Health Benefits for Persons with Breast or Cervical Cancer eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=33528",
+        "https://www.dhs.state.il.us/page.aspx?item=33527",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        is_female = person("is_female", period)
+        age_eligible = person("il_bcc_age_eligible", period)
+        immigration_eligible = person(
+            "il_hfs_immigration_status_eligible", period
+        )
+        insurance_eligible = person("il_bcc_insurance_eligible", period)
+        return (
+            is_female
+            & age_eligible
+            & immigration_eligible
+            & insurance_eligible
+        )

policyengine_us/variables/gov/states/il/hfs/bcc/eligibility/il_bcc_insurance_eligible.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+
+
+class il_bcc_insurance_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois BCC insurance eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=33528",
+        "https://www.ilga.gov/legislation/ilcs/documents/030500050K5-2.htm",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Per PM 06-20-02, persons are eligible if they are "uninsured".
+        # A person is NOT uninsured (thus ineligible) if they have:
+        # - Medicaid eligibility through another pathway
+        # - Health coverage that would pay for cancer treatment
+        #
+        # Exceptions that still qualify as "uninsured":
+        # - Coverage with limited benefits
+        # - Coverage where lifetime cap has been met/exceeded
+        # - Coverage that excludes cancer treatment
+        # - Indian Health Service coverage only
+        on_medicaid = person("receives_medicaid", period)
+        has_qualifying_coverage = person("has_bcc_qualifying_coverage", period)
+        has_disqualifying_coverage = on_medicaid | has_qualifying_coverage
+        return ~has_disqualifying_coverage

policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_eligible.py

@@ -0,0 +1,40 @@
+from policyengine_us.model_api import *
+
+
+class il_fpp_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Family Planning Program eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=146077",
+        "https://hfs.illinois.gov/medicalclients/familyplanning.html",
+        "https://www.ilga.gov/agencies/JCAR/EntirePart?titlepart=07700635",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Note: Illinois has two Family Planning programs:
+        # 1. Family Planning Presumptive Eligibility (FPPE) - temporary
+        #    coverage, does NOT require citizenship/immigration status
+        # 2. Ongoing Family Planning Program - 1 year coverage, REQUIRES
+        #    US citizenship or qualified immigrant status
+        # This variable models the ongoing program. The only eligibility
+        # difference between the two is the immigration requirement.
+
+        income_eligible = person("il_fpp_income_eligible", period)
+        # Must NOT be pregnant (pregnant individuals should apply for
+        # maternal health programs instead)
+        not_pregnant = ~person("is_pregnant", period)
+        # Use shared IL HFS immigration status check
+        immigration_eligible = person(
+            "il_hfs_immigration_status_eligible", period
+        )
+        # Cannot be enrolled in other non-spenddown full medical coverage
+        not_on_medicaid = ~person("is_medicaid_eligible", period)
+        return (
+            income_eligible
+            & not_pregnant
+            & immigration_eligible
+            & not_on_medicaid
+        )

policyengine_us/variables/gov/states/il/hfs/fpp/eligibility/il_fpp_income_eligible.py

@@ -0,0 +1,18 @@
+from policyengine_us.model_api import *
+
+
+class il_fpp_income_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Family Planning Program income eligible"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=146077",
+        "https://hfs.illinois.gov/medicalclients/familyplanning.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.fpp.eligibility
+        income_level = person("il_fpp_income_level", period)
+        return income_level <= p.income_limit

policyengine_us/variables/gov/states/il/hfs/fpp/il_fpp_income_level.py

@@ -0,0 +1,29 @@
+from policyengine_us.model_api import *
+from policyengine_us.variables.gov.hhs.tax_unit_fpg import fpg
+
+
+class il_fpp_income_level(Variable):
+    value_type = float
+    entity = Person
+    label = "Illinois Family Planning Program income level"
+    unit = "/1"
+    definition_period = YEAR
+    reference = (
+        "https://www.dhs.state.il.us/page.aspx?item=146077",
+        "https://hfs.illinois.gov/medicalclients/familyplanning.html",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Only the applicant's income is counted (not household income)
+        income = person("adjusted_gross_income_person", period)
+
+        # Fixed household size of 2 per IL FPP policy
+        p = parameters(period).gov.states.il.hfs.fpp.eligibility
+
+        # Calculate FPG using fixed household size
+        state_group = person.household("state_group_str", period)
+        fpp_fpg = fpg(p.household_size, state_group, period, parameters)
+
+        # Return income as fraction of FPL
+        return income / fpp_fpg

policyengine_us/variables/gov/states/il/hfs/hbwd/eligibility/il_hbwd_eligible.py

@@ -20,7 +20,7 @@ class il_hbwd_eligible(Variable):
         income_eligible = person("il_hbwd_income_eligible", period)
         asset_eligible = person("il_hbwd_asset_eligible", period)
         immigration_eligible = person(
-            "il_hbwd_immigration_status_eligible", period
+            "il_hfs_immigration_status_eligible", period
         )
 
         return (

policyengine_us/variables/gov/states/il/hfs/{hbwd/eligibility/il_hbwd_immigration_status_eligible.py → il_hfs_immigration_status_eligible.py}

@@ -1,19 +1,16 @@
 from policyengine_us.model_api import *
 
 
-class il_hbwd_immigration_status_eligible(Variable):
+class il_hfs_immigration_status_eligible(Variable):
     value_type = bool
     entity = Person
-    label = "Illinois Health Benefits for Workers with Disabilities immigration status eligible"
-    definition_period = MONTH
-    reference = (
-        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.310",
-        "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.510",
-    )
+    label = "Illinois HFS programs immigration status eligible"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.310"
     defined_for = StateCode.IL
 
     def formula(person, period, parameters):
-        p = parameters(period).gov.states.il.hfs.hbwd.eligibility
+        p = parameters(period).gov.states.il.hfs
         immigration_status = person("immigration_status", period)
         is_citizen = (
             immigration_status == immigration_status.possible_values.CITIZEN

policyengine_us/variables/gov/states/il/hfs/mpe/eligibility/il_mpe_income_eligible.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class il_mpe_income_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois MPE income eligible"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.66"
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.il.hfs.mpe.eligibility
+        income_level = person("medicaid_income_level", period.this_year)
+        return income_level <= p.income_limit

policyengine_us/variables/gov/states/il/hfs/mpe/il_mpe_eligible.py

@@ -0,0 +1,15 @@
+from policyengine_us.model_api import *
+
+
+class il_mpe_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois Medicaid Presumptive Eligibility eligible"
+    definition_period = MONTH
+    reference = "https://www.law.cornell.edu/regulations/illinois/Ill-Admin-Code-tit-89-SS-120.66"
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        is_pregnant = person("is_pregnant", period.this_year)
+        income_eligible = person("il_mpe_income_eligible", period)
+        return is_pregnant & income_eligible

policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_categorical_eligible.py

@@ -0,0 +1,26 @@
+from policyengine_us.model_api import *
+
+
+class il_smib_categorical_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois SMIB categorical eligibility"
+    definition_period = MONTH
+    documentation = (
+        "Eligible for SMIB based on categorical eligibility: "
+        "receiving AABD, TANF, or SSI benefits."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # AABD recipient
+        is_aabd = person("il_aabd_eligible_person", period)
+        # TANF recipient (SPM unit level, check if person is in eligible unit)
+        is_tanf = person.spm_unit("il_tanf_eligible", period)
+        # SSI recipient
+        is_ssi = person("is_ssi_eligible", period)
+        return is_aabd | is_tanf | is_ssi

policyengine_us/variables/gov/states/il/hfs/smib/eligibility/il_smib_eligible.py

@@ -0,0 +1,28 @@
+from policyengine_us.model_api import *
+
+
+class il_smib_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Illinois SMIB Buy-In Program eligible"
+    definition_period = MONTH
+    documentation = (
+        "Eligible for Illinois Supplementary Medical Insurance Benefit "
+        "(SMIB) Buy-In Program. The program pays Medicare Part B premiums "
+        "for eligible individuals receiving AABD, TANF, SSI, or who qualify "
+        "as QMB/SLMB/QI under the Medicare Savings Program."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = StateCode.IL
+
+    def formula(person, period, parameters):
+        # Must be Medicare eligible (or meet other SMIB criteria)
+        is_medicare = person("is_medicare_eligible", period.this_year)
+        # Check categorical eligibility (AABD, TANF, SSI)
+        categorical_eligible = person("il_smib_categorical_eligible", period)
+        # Note: QMB/SLMB/QI eligibility will come from MSP when that PR merges
+        # For now, categorical eligibility is the primary path
+        return is_medicare & categorical_eligible

policyengine_us/variables/gov/states/il/hfs/smib/il_smib.py

@@ -0,0 +1,21 @@
+from policyengine_us.model_api import *
+
+
+class il_smib(Variable):
+    value_type = float
+    entity = SPMUnit
+    unit = USD
+    label = "Illinois SMIB Buy-In Program benefit"
+    definition_period = MONTH
+    documentation = (
+        "Illinois Supplementary Medical Insurance Benefit (SMIB) Buy-In "
+        "Program. The state pays Medicare Part B premiums for eligible "
+        "individuals receiving AABD, TANF, SSI, or who qualify under the "
+        "Medicare Savings Program (QMB, SLMB, QI)."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = StateCode.IL
+    adds = ["il_smib_person"]

policyengine_us/variables/gov/states/il/hfs/smib/il_smib_person.py

@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class il_smib_person(Variable):
+    value_type = float
+    entity = Person
+    unit = USD
+    label = "Illinois SMIB benefit (person)"
+    definition_period = MONTH
+    documentation = (
+        "Illinois Supplementary Medical Insurance Benefit (SMIB) Buy-In "
+        "Program benefit. The state pays the Medicare Part B premium for "
+        "eligible individuals."
+    )
+    reference = (
+        "https://www.ilga.gov/commission/jcar/admincode/089/089001200D00700R.html",
+        "https://www.dhs.state.il.us/page.aspx?item=18685",
+    )
+    defined_for = "il_smib_eligible"
+
+    def formula(person, period, parameters):
+        # SMIB pays the Part B premium
+        # base_part_b_premium is annual, convert to monthly
+        return person("base_part_b_premium", period.this_year) / MONTHS_IN_YEAR

policyengine_us/variables/gov/states/ky/tax/income/credits/family_size_credit/ky_family_size_tax_credit_rate.py

@@ -16,7 +16,7 @@ class ky_family_size_tax_credit_rate(Variable):
         income = tax_unit("ky_modified_agi", period)
         fpg = parameters(period).gov.hhs.fpg
         # This will be CONTIGUOUS_US for Kentucky.
-        state_group = tax_unit.household("state_group", period)
+        state_group = tax_unit.household("state_group_str", period)
         p1 = fpg.first_person[state_group]
         padd = fpg.additional_person[state_group]
         family_size = tax_unit("tax_unit_size", period)

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_additions.py

@@ -4,9 +4,14 @@ from policyengine_us.model_api import *
 class nj_additions(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey additions to federal AGI by person"
+    label = "New Jersey additions to gross income"
     unit = USD
-    documentation = "Additions to federal AGI to get NJ total income."
+    documentation = "Additions to New Jersey gross income per NJ Statute 54A:5-1. These are amounts added back to gross income that may have been excluded or deducted for federal purposes."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 28-38
+    )
     defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.additions"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_gross_income.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class nj_gross_income(Variable):
+    value_type = float
+    entity = Person
+    label = "New Jersey gross income"
+    unit = USD
+    documentation = "Gross income calculated from specific income categories per NJ statute, before additions and subtractions. This is built from gross income sources, not federal AGI."
+    definition_period = YEAR
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",  # Lines 15-27
+    )
+    defined_for = StateCode.NJ
+
+    adds = "gov.states.nj.tax.income.gross_income_sources"

policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_total_income.py

@@ -4,14 +4,20 @@ from policyengine_us.model_api import *
 class nj_total_income(Variable):
     value_type = float
     entity = Person
-    label = "New Jersey total income by person"
+    label = "New Jersey total income"
     unit = USD
+    documentation = "New Jersey total income calculated as gross income plus additions minus subtractions per NJ Statute 54A:5-1. This is the income base before exclusions."
     definition_period = YEAR
-    reference = "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+    reference = (
+        "https://law.justia.com/codes/new-jersey/title-54a/section-54a-5-1/",
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040.pdf",
+    )
     defined_for = StateCode.NJ
 
     def formula(person, period, parameters):
-        agi = person("adjusted_gross_income_person", period)
-        nj_additions = person("nj_additions", period)
-        nj_subtractions = person("nj_agi_subtractions", period)
-        return max_(0, agi + nj_additions - nj_subtractions)
+        # NJ Total Income = Gross Income + Additions - Subtractions
+        # Per NJ Statute 54A:5-1 and Form NJ-1040
+        gross_income = person("nj_gross_income", period)
+        additions = person("nj_additions", period)
+        subtractions = person("nj_agi_subtractions", period)
+        return max_(0, gross_income + additions - subtractions)

policyengine_us/variables/gov/states/nj/tax/income/credits/eitc/nj_eitc.py

@@ -35,10 +35,16 @@ class nj_eitc(Variable):
             & federal_eitc_meets_income_test
             & federal_eitc_takes_up
         )
+        childless_eitc_age_eligible = tax_unit(
+            "nj_childless_eitc_age_eligible", period
+        )
+        childless_eitc_eligible = (
+            childless_eitc_age_eligible & federal_eitc_meets_income_test
+        )
         federal_eitc = select(
             [
                 federal_eitc_eligible,
-                tax_unit("nj_childless_eitc_age_eligible", period),
+                childless_eitc_eligible,
             ],
             [
                 tax_unit("eitc", period),

policyengine_us/variables/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit.py

@@ -0,0 +1,20 @@
+from policyengine_us.model_api import *
+
+
+class ut_military_retirement_credit(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Utah military retirement credit"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1043.html"
+    defined_for = "ut_military_retirement_credit_eligible"
+
+    def formula(tax_unit, period, parameters):
+        military_retirement_pay = add(
+            tax_unit, period, ["military_retirement_pay"]
+        )
+        p = parameters(
+            period
+        ).gov.states.ut.tax.income.credits.military_retirement
+        return military_retirement_pay * p.rate

policyengine_us/variables/gov/states/ut/tax/income/credits/military_retirement_credit/ut_military_retirement_credit_eligible.py

@@ -0,0 +1,22 @@
+from policyengine_us.model_api import *
+
+
+class ut_military_retirement_credit_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for the Utah military retirement credit"
+    definition_period = YEAR
+    reference = "https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1043.html"
+    defined_for = StateCode.UT
+
+    def formula(tax_unit, period, parameters):
+        # Has military retirement pay
+        military_retirement_pay = add(
+            tax_unit, period, ["military_retirement_pay"]
+        )
+        has_military_retirement_pay = military_retirement_pay > 0
+        # Cannot claim if claiming the retirement credit (code 18)
+        claims_retirement_credit = tax_unit(
+            "ut_claims_retirement_credit", period
+        )
+        return has_military_retirement_pay & ~claims_retirement_credit

policyengine_us/variables/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_fpg.py

@@ -16,7 +16,7 @@ class wv_low_income_family_tax_credit_fpg(Variable):
 
         # max family size limit
         n = tax_unit("tax_unit_size", period)
-        state_group = tax_unit.household("state_group", period)
+        state_group = tax_unit.household("state_group_str", period)
 
         p_fpg = parameters(period).gov.hhs.fpg
         p1 = p_fpg.first_person[state_group]

policyengine_us/variables/household/expense/health/has_bcc_qualifying_coverage.py

@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class has_bcc_qualifying_coverage(Variable):
+    value_type = bool
+    entity = Person
+    label = "Has health coverage that qualifies for breast/cervical cancer treatment"
+    definition_period = YEAR
+    reference = "https://www.dhs.state.il.us/page.aspx?item=33528"
+    # Per PM 06-20-02, a person is considered "uninsured" for BCC purposes
+    # unless they have coverage that would pay for cancer treatment.
+    # The following do NOT count as qualifying coverage:
+    # - Coverage with limited benefits
+    # - Coverage where lifetime cap has been met/exceeded
+    # - Coverage that excludes cancer treatment
+    # - Indian Health Service coverage only

policyengine_us/variables/household/income/person/dividends/qualified_reit_and_ptp_income.py

@@ -6,7 +6,7 @@ class qualified_reit_and_ptp_income(Variable):
     entity = Person
     label = "REIT and PTP Income"
     unit = USD
-    documentation = "REIT and Publically Traded Partnership Income. Part of the QBID calclulation."
+    documentation = "REIT and Publicly Traded Partnership Income. Part of the QBID calculation."
     definition_period = YEAR
     reference = "https://www.law.cornell.edu/uscode/text/26/1#h_11"
     uprating = "calibration.gov.irs.soi.qualified_dividend_income"

policyengine_us/variables/household/income/spm_unit/spm_unit_tenure_type.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class SPMUnitTenureType(Enum):
+    OWNER_WITH_MORTGAGE = "owner with mortgage"
+    OWNER_WITHOUT_MORTGAGE = "owner without mortgage"
+    RENTER = "renter"
+
+
+class spm_unit_tenure_type(Variable):
+    value_type = Enum
+    entity = SPMUnit
+    possible_values = SPMUnitTenureType
+    default_value = SPMUnitTenureType.RENTER
+    label = "SPM unit tenure type"
+    documentation = "Maps to Census SPM_TENMORTSTATUS codes: 1=owner with mortgage, 2=owner without mortgage, 3=renter"
+    definition_period = YEAR